In January of 1988, the members of AICPA decided to use a new Code of Professional Conduct. One of the changes introduced in the new code was its importance for influencing the ethical behavior of future members who plan to work in accounting through education. No one knows how and when the AICPA Code of Professional Conduct and the topic of ethics can be introduced to reinforce the effectiveness of ethics-oriented education. Evidence about the ethical development of students is provided prior to learning the original school courses.
In curiosity, the members decided test this hypothesis in different schools that had accounting as a learning opportunity. During this process, it was discovered that accounting students who took an auditing course that restated the AICPA code reasoned at higher levels than students who had not taken the course. There were no differences in knowing right from wrong when the accounting and non-accounting majors were compared prior to an auditing course. There was a significant connection between the seniors’ levels of ethical development and the choice of an ethical versus unethical action.It was concluded that an auditing course articulating the “spirit” of the Code can have a positive effect on the ethical behavior of students that plan to be future members of the accounting profession.
Statement of Interest When choosing my topic, I had to ask myself, “Why did I choose accounting as my major in the first place? ” The only thing I could come up with was simply because that what I mainly learned about in high school. Back in high school, I was very good at reconciling bank statements and checking invoices and figured why not.My teacher inspired me to be a generation changer; she inspired to become the man society said I would not be. The purpose of choosing this article was to show how making good ethical decisions can have a positive effect on the people.
Being a student with a major in accounting, I strongly believe that having insight on a company’s rules and regulations will help a student learn to think critically and make more mature ethical decisions when facing an issue.For example, learning information about accounting in high school helped me to decide that it was going my major in college. Anything that you want to do in life should that pertains to you being successful should be learned about as soon possible.
Statement of Application I specifically chose this article because my goal is to obtain a job at AICPA in the next 5 years. My dream job that I wish to have is to become a Certified Public Accountant at the best accounting firm nationwide.I also want to be able to run my own business without running it into the ground by not being able to make decisions that are best for the company. I think that knowing the AICPA Code of Professional Conduct and the topic of ethics will help me to make better decisions when making a decision that could possibly affect the whole firm. Having this opportunity to access the Code of Professional Conduct will provide accounting students with the means to have better logical thinking.CitationGreen, S., ; Weber, J. (1997).
Influencing ethical development: Exposing students to the AICPA code of conduct. Journal of Business Ethics, 16(8), 777-790. Retrieved from http://search.proquest.com/docview/198037468?accountid=12711